https://www.taxtmi.com/caselaws?id=30272 The Tribunal allowed the appellant, as the service receiver, to use Cenvat credit for Service Tax payment on goods transport agency services, contrary to the revenue's argument that only manufacturers and service providers could utilize such credit. The Tribunal's decision was supported by interpretations of relevant rules and definitions under the Cenvat Credit Rules, 2004, confirming the appellant's entitlement to use Cenvat credit for Service Tax payment, in line with previous Tribunal decisions. en-us Tue, 13 May 2008 00:00:00 +0530 Wed, 22 Oct 2008 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30272 The Tribunal allowed the appellant, as the service receiver, to use Cenvat credit for Service Tax payment on goods transport agency services, contrary to the revenue's argument that only manufacturers and service providers could utilize such credit. The Tribunal's decision was supported by interpretations of relevant rules and definitions under the Cenvat Credit Rules, 2004, confirming the appellant's entitlement to use Cenvat credit for Service Tax payment, in line with previous Tribunal decisions. Case-Laws Service Tax Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30272